PART 1

Import duty

Reliefs

Reliefs
19
1
The Treasury may by regulations make provision for full or partial relief from a liability to import duty.
2
The regulations may provide for the relief to be given by reference to any factor, for example—
a
the nature or origin of goods or anything else by reference to which goods are classified in the customs tariff,
b
anything in the customs tariff by reference to which the amount of import duty applicable to goods is determined,
c
the purposes for which goods are imported,
d
the person by whom, or for whose benefit, goods are imported, and
e
the circumstances in which goods are imported.
3
The regulations may provide for a relief to be conditional on (among other things) the export of goods in accordance with the applicable export provisions.
4
In the case of goods that are declared for an authorised use procedure or temporary admission procedure, the Treasury—
a
must exercise the power to make regulations under this section so as to secure that the rate of import duty applicable to the goods is lower than the applicable rate in the customs tariff in its standard form, and
b
may secure that result by amending the customs tariff.
5
If the regulations provide for partial relief in respect of goods declared for a temporary admission procedure, the regulations must secure that—
a
the partial relief operates by way of additional charges to import duty by reference to any period during which the procedure has effect, and
b
the total of the additional charges does not exceed the amount of the liability in the absence of the partial relief.
6
If the regulations provide for partial relief in any other case, the regulations may make provision corresponding to that mentioned in subsection (5)(a) and (b).
7
The reference in this section to the customs tariff in its standard form is to the tariff as it has effect without regard to any provision made under any of sections 9 to 15 (preferential rates, quotas, tariff suspension, safeguarding, etc).
S. 19 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
S. 19 modified (31.12.2020) by The Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432), reg. 1(1), Sch. 4 para. 3(b) (with reg. 1(3)); S.I. 2020/1643, reg. 2, Sch.
S. 19 modified (31.12.2020) by The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020 (S.I. 2020/1434), regs. 1(2), 7, 8 (with reg. 2); S.I. 2020/1643, reg. 2, Sch.
S. 19 modified (31.12.2020) by The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457), reg. 1(1), Sch. 2 para. 3(1)(c) (with reg. 1(3)); S.I. 2020/1643, reg. 2, Sch.
Pt. 1 applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZB para. 1(3)(4) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)
Pt. 1 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 25(2); S.I. 2020/1643, reg. 2, Sch.
S. 19 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
Pt. 1 modified (19.6.2023) by The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557), regs. 1(1), 7 (with reg. 1(3))
Pt. 1 applied (31.1.2024) by S.I. 2020/1605, reg. 25A (as inserted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(3))